Could you please clarify how to get the entries of Entra S & Entra A.

Thank you!

On January 1, 2013, Telconnect acquires 70 percent of Bandmor for $490,000 cash. The remaining 30 percent of Bandmor's shares continued to trade at a total value of $210,000. The new subsidiary reported common stock of $300,000 on that date, with retained earnings of S180,000. A patent was undervalued in the company's financial records by $30,000. This patent had a 5-year remaining life. Goodwill of $190,000 was recognized and allocated pro- portionately to the controlling and noncontrolling interests. Bandmor earns net income and declares cash dividends as follows: Year Net Income Dividends 2013 2014 2015 75,000 96,000 110,000 $39,000 44,000 60,000 On December 31, 2015, Telconnect owes $22,000 to Bandmor. a. If Telconnect has applied the equity method, what consolidation entries are needed as of December 31, 20152